diff --git a/accounting/models.py b/accounting/models.py
index 7338e907..f4ea5c73 100644
--- a/accounting/models.py
+++ b/accounting/models.py
@@ -45,6 +45,32 @@ class Company(models.Model):
     class Meta:
         verbose_name = _("company")
 
+    def is_owned_by(self, user):
+        """
+        Method to see if that object can be edited by the given user
+        """
+        if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID):
+            return True
+        return False
+
+    def can_be_edited_by(self, user):
+        """
+        Method to see if that object can be edited by the given user
+        """
+        for club in user.memberships.filter(end_date=None).all():
+            if club and club.role == settings.SITH_CLUB_ROLES_ID['Treasurer']:
+                return True
+        return False
+
+    def can_be_viewed_by(self, user):
+        """
+        Method to see if that object can be viewed by the given user
+        """
+        for club in user.memberships.filter(end_date=None).all():
+            if club and club.role >= settings.SITH_CLUB_ROLES_ID['Treasurer']:
+                return True
+        return False
+
     def get_absolute_url(self):
         return reverse('accounting:co_edit', kwargs={'co_id': self.id})
 
@@ -71,7 +97,7 @@ class BankAccount(models.Model):
         if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID):
             return True
         m = self.club.get_membership_for(user)
-        if m is not None and m.role >= 7:
+        if m is not None and m.role >= settings.SITH_CLUB_ROLES_ID['Treasurer']:
             return True
         return False
 
@@ -103,7 +129,7 @@ class ClubAccount(models.Model):
         Method to see if that object can be edited by the given user
         """
         m = self.club.get_membership_for(user)
-        if m and m.role == 7:
+        if m and m.role == settings.SITH_CLUB_ROLES_ID['Treasurer']:
             return True
         return False
 
@@ -112,7 +138,7 @@ class ClubAccount(models.Model):
         Method to see if that object can be viewed by the given user
         """
         m = self.club.get_membership_for(user)
-        if m and m.role >= 7:
+        if m and m.role >= settings.SITH_CLUB_ROLES_ID['Treasurer']:
             return True
         return False
 
@@ -161,6 +187,16 @@ class GeneralJournal(models.Model):
             return True
         return False
 
+    def can_be_edited_by(self, user):
+        """
+        Method to see if that object can be edited by the given user
+        """
+        if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID):
+            return True
+        if self.club_account.can_be_edited_by(user):
+            return True
+        return False
+
     def can_be_viewed_by(self, user):
         return self.club_account.can_be_edited_by(user)
 
@@ -192,7 +228,7 @@ class Operation(models.Model):
     journal = models.ForeignKey(GeneralJournal, related_name="operations", null=False, verbose_name=_("journal"))
     amount = CurrencyField(_('amount'))
     date = models.DateField(_('date'))
-    remark = models.CharField(_('comment'), max_length=128)
+    remark = models.CharField(_('comment'), max_length=128, null=True, blank=True)
     mode = models.CharField(_('payment method'), max_length=255, choices=settings.SITH_ACCOUNTING_PAYMENT_METHOD)
     cheque_number = models.CharField(_('cheque number'), max_length=32, default="", null=True, blank=True)
     invoice = models.ForeignKey(SithFile, related_name='operations', verbose_name=_("invoice"), null=True, blank=True)
@@ -265,7 +301,7 @@ class Operation(models.Model):
         if self.journal.closed:
             return False
         m = self.journal.club_account.club.get_membership_for(user)
-        if m is not None and m.role >= 7:
+        if m is not None and m.role >= settings.SITH_CLUB_ROLES_ID['Treasurer']:
             return True
         return False
 
@@ -273,7 +309,12 @@ class Operation(models.Model):
         """
         Method to see if that object can be edited by the given user
         """
-        if self.is_owned_by(user):
+        if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID):
+            return True
+        if self.journal.closed:
+            return False
+        m = self.journal.club_account.club.get_membership_for(user)
+        if m is not None and m.role == settings.SITH_CLUB_ROLES_ID['Treasurer']:
             return True
         return False
 
diff --git a/accounting/templates/accounting/bank_account_details.jinja b/accounting/templates/accounting/bank_account_details.jinja
index 076d2753..cd968322 100644
--- a/accounting/templates/accounting/bank_account_details.jinja
+++ b/accounting/templates/accounting/bank_account_details.jinja
@@ -11,7 +11,7 @@
     </p>
     <hr>
     <h2>{% trans %}Bank account: {% endtrans %}{{ object.name }}</h2>
-    {% if user.is_root and not object.club_accounts.exists() %}
+    {% if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID) and not object.club_accounts.exists() %}
     <a href="{{ url('accounting:bank_delete', b_account_id=object.id) }}">{% trans %}Delete{% endtrans %}</a>
     {% endif %}
     <h4>{% trans %}Infos{% endtrans %}</h4>
@@ -24,6 +24,9 @@
     {% for c in object.club_accounts.all() %}
         <li><a href="{{ url('accounting:club_details', c_account_id=c.id) }}">{{ c }}</a>
             - <a href="{{ url('accounting:club_edit', c_account_id=c.id) }}">{% trans %}Edit{% endtrans %}</a>
+            {% if c.journals.count() == 0 %}
+            - <a href="{{ url('accounting:club_delete', c_account_id=c.id) }}">{% trans %}Delete{% endtrans %}</a>
+            {% endif %}
             </li>
     {% endfor %}
     </ul>
diff --git a/accounting/templates/accounting/club_account_details.jinja b/accounting/templates/accounting/club_account_details.jinja
index 333e3081..08f22c2d 100644
--- a/accounting/templates/accounting/club_account_details.jinja
+++ b/accounting/templates/accounting/club_account_details.jinja
@@ -15,7 +15,9 @@
     {% if user.is_root and not object.journals.exists() %}
     <a href="{{ url('accounting:club_delete', c_account_id=object.id) }}">{% trans %}Delete{% endtrans %}</a>
     {% endif %}
+    {% if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID) %}
     <p><a href="{{ url('accounting:label_new') }}?parent={{ object.id }}">{% trans %}New label{% endtrans %}</a></p>
+    {% endif %}
     <p><a href="{{ url('accounting:label_list', clubaccount_id=object.id) }}">{% trans %}Label list{% endtrans %}</a></p>
     {% if not object.has_open_journal() %}
     <p><a href="{{ url('accounting:journal_new') }}?parent={{ object.id }}">{% trans %}New journal{% endtrans %}</a></p>
@@ -52,7 +54,11 @@
             <td>{% trans %}No{% endtrans %}</td>
             {% endif %}
             <td> <a href="{{ url('accounting:journal_details', j_id=j.id) }}">{% trans %}View{% endtrans %}</a>
-                <a href="{{ url('accounting:journal_edit', j_id=j.id) }}">{% trans %}Edit{% endtrans %}</a> </td>
+                <a href="{{ url('accounting:journal_edit', j_id=j.id) }}">{% trans %}Edit{% endtrans %}</a>
+                {% if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID) and j.operations.count() == 0 %}
+                    <a href="{{ url('accounting:journal_delete', j_id=j.id) }}">{% trans %}Delete{% endtrans %}</a>
+                {% endif %}
+                </td>
         </tr>
         {% endfor %}
         </tbody>
diff --git a/accounting/templates/accounting/co_list.jinja b/accounting/templates/accounting/co_list.jinja
index 0cfbca70..e40ee2d8 100644
--- a/accounting/templates/accounting/co_list.jinja
+++ b/accounting/templates/accounting/co_list.jinja
@@ -5,7 +5,9 @@
 {% endblock %}
 
 {% block content %}
+{% if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID) or user.is_root %}
 <p><a href="{{ url('accounting:co_new') }}">{% trans %}Create new company{% endtrans %}</a></p>
+{% endif %}
 
 </br>
 <table>
diff --git a/accounting/templates/accounting/journal_details.jinja b/accounting/templates/accounting/journal_details.jinja
index e38dfe7d..6884884d 100644
--- a/accounting/templates/accounting/journal_details.jinja
+++ b/accounting/templates/accounting/journal_details.jinja
@@ -78,9 +78,11 @@
             <td>-</td>
             {% endif %}
             <td>
+                {% if o.journal.club_account.bank_account.name != "AE TI" and journal.club_account.bank_account.name != "TI" or user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID) %}
                 {% if not o.journal.closed %}
                 <a href="{{ url('accounting:op_edit', op_id=o.id) }}">{% trans %}Edit{% endtrans %}</a>
                 {% endif %}
+                {% endif %}
             </td>
             <td><a href="{{ url('accounting:op_pdf', op_id=o.id) }}">{% trans %}Generate{% endtrans %}</a></td>
         </tr>
diff --git a/accounting/templates/accounting/label_list.jinja b/accounting/templates/accounting/label_list.jinja
index 9d35701b..9841fba6 100644
--- a/accounting/templates/accounting/label_list.jinja
+++ b/accounting/templates/accounting/label_list.jinja
@@ -12,13 +12,18 @@
     </p>
     <hr>
     <p><a href="{{ url('accounting:club_details', c_account_id=object.id) }}">{% trans %}Back to club account{% endtrans %}</a></p>
+    {% if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID) %}
     <p><a href="{{ url('accounting:label_new') }}?parent={{ object.id }}">{% trans %}New label{% endtrans %}</a></p>
+    {% endif %}
     {% if object.labels.all() %}
     <h3>{% trans %}Label list{% endtrans %}</h3>
     <ul>
         {% for l in object.labels.all()  %}
-        <li><a href="{{ url('accounting:label_edit', label_id=l.id) }}">{{ l }}</a> -
+        <li><a href="{{ url('accounting:label_edit', label_id=l.id) }}">{{ l }}</a>
+        {% if user.is_in_group(settings.SITH_GROUP_ACCOUNTING_ADMIN_ID) %}
+         -
             <a href="{{ url('accounting:label_delete', label_id=l.id) }}">{% trans %}Delete{% endtrans %}</a>
+        {% endif %}
         </li>
         {% endfor %}
     </ul>
diff --git a/accounting/urls.py b/accounting/urls.py
index 3255cb9d..2a3727fa 100644
--- a/accounting/urls.py
+++ b/accounting/urls.py
@@ -26,6 +26,7 @@ urlpatterns = [
     url(r'^journal/create$', JournalCreateView.as_view(), name='journal_new'),
     url(r'^journal/(?P<j_id>[0-9]+)$', JournalDetailView.as_view(), name='journal_details'),
     url(r'^journal/(?P<j_id>[0-9]+)/edit$', JournalEditView.as_view(), name='journal_edit'),
+    url(r'^journal/(?P<j_id>[0-9]+)/delete$', JournalDeleteView.as_view(), name='journal_delete'),
     url(r'^journal/(?P<j_id>[0-9]+)/statement/nature$', JournalNatureStatementView.as_view(), name='journal_nature_statement'),
     url(r'^journal/(?P<j_id>[0-9]+)/statement/person$', JournalPersonStatementView.as_view(), name='journal_person_statement'),
     url(r'^journal/(?P<j_id>[0-9]+)/statement/accounting$', JournalAccountingStatementView.as_view(), name='journal_accounting_statement'),
diff --git a/accounting/views.py b/accounting/views.py
index c50b1f6b..51808632 100644
--- a/accounting/views.py
+++ b/accounting/views.py
@@ -230,6 +230,21 @@ class JournalEditView(CanEditMixin, UpdateView):
     fields = ['name', 'start_date', 'end_date', 'club_account', 'closed']
     template_name = 'core/edit.jinja'
 
+class JournalDeleteView(CanEditPropMixin, DeleteView):
+    """
+    Delete a club account (for the admins)
+    """
+    model = GeneralJournal
+    pk_url_kwarg = "j_id"
+    template_name = 'core/delete_confirm.jinja'
+    success_url = reverse_lazy('accounting:club_details')
+
+    def dispatch(self, request, *args, **kwargs):
+       self.object = self.get_object()
+       if self.object.operations.count() == 0:
+          return super(JournalDeleteView, self).dispatch(request, *args, **kwargs)
+       else:
+          raise PermissionDenied
 
 # Operation views
 
diff --git a/core/views/__init__.py b/core/views/__init__.py
index eaa08760..c0a613bc 100644
--- a/core/views/__init__.py
+++ b/core/views/__init__.py
@@ -4,6 +4,7 @@ from django.shortcuts import render
 from django.http import HttpResponseForbidden, HttpResponseNotFound
 from django.core.exceptions import PermissionDenied, ObjectDoesNotExist, ImproperlyConfigured
 from django.views.generic.base import View
+from django.db.models import Count
 
 from core.models import Group
 from core.views.forms import LoginForm
@@ -66,7 +67,7 @@ class CanEditPropMixin(View):
         except: pass
         # If we get here, it's a ListView
         l_id = [o.id for o in self.get_queryset() if can_edit_prop(o, request.user)]
-        if not l_id:
+        if not l_id and self.get_queryset().count() != 0:
             raise PermissionDenied
         self._get_queryset = self.get_queryset
         def get_qs(self2):
@@ -88,7 +89,7 @@ class CanEditMixin(View):
         except: pass
         # If we get here, it's a ListView
         l_id = [o.id for o in self.get_queryset() if can_edit(o, request.user)]
-        if not l_id:
+        if not l_id and self.get_queryset().count() != 0:
             raise PermissionDenied
         self._get_queryset = self.get_queryset
         def get_qs(self2):
@@ -110,7 +111,7 @@ class CanViewMixin(View):
         except: pass
         # If we get here, it's a ListView
         l_id = [o.id for o in self.get_queryset() if can_view(o, request.user)]
-        if not l_id:
+        if not l_id and self.get_queryset().count() != 0:
             raise PermissionDenied
         self._get_queryset = self.get_queryset
         def get_qs(self2):
diff --git a/sith/settings.py b/sith/settings.py
index 86fc473b..042e3114 100644
--- a/sith/settings.py
+++ b/sith/settings.py
@@ -426,17 +426,22 @@ SITH_SUBSCRIPTIONS = {
 # To be completed....
 }
 
-SITH_CLUB_ROLES = {
-        10: _('President'),
-        9: _('Vice-President'),
-        7: _('Treasurer'),
-        5: _('Communication supervisor'),
-        4: _('Secretary'),
-        3: _('IT supervisor'),
-        2: _('Board member'),
-        1: _('Active member'),
-        0: _('Curious'),
-        }
+SITH_CLUB_ROLES = {}
+
+SITH_CLUB_ROLES_ID = {
+    'President': 10,
+    'Vice-President': 9,
+    'Treasurer': 7,
+    'Communication supervisor': 5,
+    'Secretary': 4,
+    'IT supervisor': 3,
+    'Board member': 2,
+    'Active member': 1,
+    'Curious': 0,
+}
+
+for role in SITH_CLUB_ROLES_ID:
+    SITH_CLUB_ROLES[SITH_CLUB_ROLES_ID[role]] = _(role)
 
 # This corresponds to the maximum role a user can freely subscribe to
 # In this case, SITH_MAXIMUM_FREE_ROLE=1 means that a user can set himself as "Membre actif" or "Curieux", but not higher